"Moderate, progressive taxation can be a force for good. It's about collective action to address an issue of common interest. We do not believe that taxation need be punitive, if it is applied fairly and for a clear purpose.

"A tax rise is a contract with people to fix a problem and to invest in a solution. That's why unlike the Scottish Conservatives whose top priority is a tax cut for the people on the very highest incomes, Scottish Liberal Democrats believe in putting a penny on income tax to raise money to invest in education.

"This is a fair and progressive measure to build the high skilled, high wage economy that we want to see for the future."